GST on ethyl alcohol supplied to oil companies for blending with petrol remains specified under schedule with notified amendments. The entry classifies ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) as a taxable supply under Schedule 1 attracting GST at the notified rate; subsequent notifications amended the description to include petroleum refineries and clarified the scope of covered recipients.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST on ethyl alcohol supplied to oil companies for blending with petrol remains specified under schedule with notified amendments.
The entry classifies ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) as a taxable supply under Schedule 1 attracting GST at the notified rate; subsequent notifications amended the description to include petroleum refineries and clarified the scope of covered recipients.
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